Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak

Abstract

The objective of this research is to develop and examine voluntary tax compliance model for individual taxpayers. Based on slippery slope theory, this study argues that severe sanctions (more than mild ones) can communicate that sanctioned behavior is morally unacceptable, this study argues that particularly authorities who enact the sanction procedures in a fair manner stimulate compliance with their decisions. This study examines the moderating role of procedural fairness of the tax office in the positive effect of sanction on voluntary compliance with tax authorities. This interactive effect of sanction size and procedural fairness on compliance should thus be mediated by trust of the authority. A field survey from 204 individual taxpayers in Semarang city revealed no empirical support for these hypotheses. This study concludes that trust in authorities forms an important mediating variable to the effectiveness of sanction and procedural fairness as tools to enhance tax compliance.